Clay cones such as the present example were inserted above the doors of Middle Kingdom and New Kingdom tombs to symbolize the ends of wooden roofing beams found in the houses of the living. During the New Kingdom, the cones often bore a stamp with the name and title of the deceased (see pp. 565-567 in Manniche, "Funerary Cones," in Oxford Encyclopedia of Ancient Egypt, vol. 1).
User-het, a Scribe of the Treasury of Amun, dedicated a statue to his parents, which is now in the Metropolitan Museum of Art (fig. 87, pp. 158-159 in Hayes, Scepter of Egypt, Part II).